PEMERINGKATAN KADAR TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KABUPATEN/KOTA DAERAH ISTIMEWA YOGYAKARTA

Financial reform highly demands transparency and accountability in local financial management. The transparency is supported by the issue of Act No. 14/ 2008 on Public Information Transparency. Purposes of this study are to measure and rate the transparency level of local financial management in Sleman Regency, Kulon Progo Regency, Gunung Kidul Regency, Bantul Regency, and Yogyakarta Municipality, and to find out factors underlying difference in the transparency level of local financial management among the five local governments. The study used a case study in the five local governments in Yogyakarta Special Region Province. Data were collected by using a structured questionnaire distributed to 15 respondents in each of the local government